TMI Blog2004 (3) TMI 48X X X X Extracts X X X X X X X X Extracts X X X X ..... s the benefit was extended to the assessee - Commissioner deleting the addition which was made by the Assessing Officer upon finding liability to that extent shown by the assessee in its balance-sheet furnished, did not in fact exist - A finding has been recorded in the enquiry that was conducted by the Assessing Officer behind the back of the assessee. This violated the principles of natural just ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... under section 254(2) of the Act, the same was allowed. We are of the opinion that in the present appeal the appellant-Revenue cannot be permitted to challenge the earlier order dated October 5, 2001, whereby the application of the assessee under section 254(2) of the Act was allowed. If the appellant had felt aggrieved against the said order, then at that time it should have preferred an appeal ag ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... round No.(i) the assessee had in fact filed the labour register before the Commissioner of Income-tax, who had examined the matter at length. In para. 60 of the impugned order, the Tribunal has recorded a finding that the said register which was filed by the assessee before the Commissioner of Income-tax (Appeals) was fully examined and the entries made therein were verified. Only after being sati ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e back of the assessee. This violated the principles of natural justice. In the light of this finding the Commissioner of Income-tax (Appeals) and the Tribunal both found the procedure adopted by the Assessing Officer as erroneous and against law. This has also now become a finding of fact which cannot be challenged in this appeal, as the appeal is required to be heard only on a substantial questi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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